Vol. 17 No. 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)

Articles

• Accounting Conservatism and Its Implications

  Suwarno Suwarno,  Accounting Department, Faculty of Economics and Business, University of Muhammadiyah Gresik ,  Indonesia

  1-15

  DOI : https://doi.org/10.26740/jaj.v17n1.p1-15
  Abstract views: 371 , PDF downloads: 345

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• The Influence of Profitability, Executive Character, and Company Size on Tax Avoidance

  Sugiharto Sugiharto,  Madiun Polytechnic State,  Indonesia

  Carlos Afonso Baretto,  Universidade Da Paz,  Timor-Leste

  Aditya Ramadhani Kurniawan,  Madiun Polytechnic State,  Indonesia

  180-187

  DOI : https://doi.org/10.26740/jaj.v17n1.p180-187
  Abstract views: 337 , PDF downloads: 206

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• The Relevance of Social Factors and The Fraud Triangle Model Factors in Detecting Academic Fraud in Accounting Student: Perceptions of Indonesian Millennials

  Hana Norhamida,  Accounting Department, Faculty of Economics and Business, Universitas Terbuka,  Indonesia

  16-30

  DOI : https://doi.org/10.26740/jaj.v17n1.p16-30
  Abstract views: 173 , PDF downloads: 151

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• Government Expenditure and Human Development in Indonesia

  Suyanto Suyanto,  Economics Department, Faculty of Economics and Business, Universitas Dr Soetomo,  Indonesia

  Jajuk Suprijati,  Economics Department, Faculty of Economics and Business, Universitas Dr Soetomo,  Indonesia

  Wiwik Budiarti,  Economics Department, Faculty of Economics and Business, Universitas Dr Soetomo,  Indonesia

  Dendy Syahru Ramdhan,  Economics Department, Faculty of Economics and Business, Universitas Dr Soetomo,  Indonesia

  Muhammad Afdha Alif Almughni,  Master Student of Economics, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  Muhtar Muhtar,  Master Student of Economics, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  Junaedi Junaedi,  Master Student of Economics, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  Rahmawati Erma Standsyah,  Master Student of Economics, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  Amirul Mustofa,  Master Student of Economics, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  Eny Haryati,  Master Student of Economics, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  31-49

  DOI : https://doi.org/10.26740/jaj.v17n1.p31-49
  Abstract views: 245 , PDF downloads: 371

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• Unmasking Greed: Narcissism and 'Love of Money' Drive Financial Statement Fraud

  Marsudi Lestariningsih,  Departement of Management, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya (STIESIA),  Indonesia

  50-62

  DOI : https://doi.org/10.26740/jaj.v17n1.p50-62
  Abstract views: 253 , PDF downloads: 143

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• Welfare and Economic Development During the Health Crisis and Corporate Social Responsibility Disclosure: Evidence Indonesian Manufacturing Companies

  Sri Anugrah Natalina,  Faculty of Economics and Islamic Business, Institut Agama Islam Negeri Kediri,  Indonesia

  Arif Zunaidi,  Faculty of Economics and Islamic Business, Institut Agama Islam Negeri Kediri,  Indonesia

  63-79

  DOI : https://doi.org/10.26740/jaj.v17n1.p63-79
  Abstract views: 192 , PDF downloads: 98

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• Substance over Form in Tax Compliance and Risk of Fraud in SelfAssessment System

  Danny Wibowo,  Accounting Department, Faculty of Economics, Indonesian College of Economics, Surabaya,  Indonesia

  80-91

  DOI : https://doi.org/10.26740/jaj.v17n1.p80-91
  Abstract views: 242 , PDF downloads: 180

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• The Determinants in The Adoption of Banking Application Technology

  Deby Yuliana Wahyudi,  Management Department, Faculty of Economics and Business, Universitas Brawijaya,  Indonesia

  Nur Khusniyah Indrawati,  Management Department, Faculty of Economics and Business, Universitas Brawijaya,  Indonesia

  Nanang Suryadi,  Management Department, Faculty of Economics and Business, Universitas Brawijaya,  Indonesia

  92-110

  DOI : https://doi.org/10.26740/jaj.v17n1.p92-110
  Abstract views: 248 , PDF downloads: 174

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• Profitability, Earnings Management, and Corporate Social Responsibility in Environmental Accounting Moderates Good Corporate Governance

  Abd Rohman Taufiq,  Universitas PGRI Madiun,  Indonesia

  Ninik Srijani,  Universitas PGRI Madiun ,  Indonesia

  Siti Aisyah,  PGRI Lumajang Teacher Training College,  Indonesia

  Wiko Widura,  Universitas PGRI Madiun ,  Indonesia

  111-125

  DOI : https://doi.org/10.26740/jaj.v17n1.p111-125
  Abstract views: 289 , PDF downloads: 239

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• Can Ownership Structure, Capital Structure, and Company Value Determine a Company's Dividend Policy?

  Asrini Asrini,  Universitas Muhammadiyah Jambi,  Indonesia

  Musnaini Musnaini,  Universitas Jambi,  Indonesia

  126-137

  DOI : https://doi.org/10.26740/jaj.v17n1.p126-140
  Abstract views: 201 , PDF downloads: 149

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• Audit Committee and Value Relevance of Public Company in Indonesia

  Lely Kumalawati,  Politeknik Negeri Madiun,  Indonesia

  Vaisal Amir,  Politeknik Negeri Madiun,  Indonesia

  Halleina Rejeki Putri Hartono,  Politeknik Negeri Madiun,  Indonesia

  138-151

  DOI : https://doi.org/10.26740/jaj.v17n1.p138-151
  Abstract views: 323 , PDF downloads: 210

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• Corruption Risk Management: Power Distance, Organisational Culture and Corruption

  Ach Maulidi,  Accounting Department, University of Surabaya, Indonesia,  Indonesia

  Bonnie Soeherman,  Accounting Department, University of Surabaya, Indonesia,  Indonesia

  Aisyaturrahmi,  Accounting of Department, Universitas Negeri Surabaya, Indonesia,  Indonesia

  Fidelis Arastyo Andono,  Accounting Department, University of Surabaya, Indonesia,  Indonesia

  152-168

  DOI : https://doi.org/10.26740/jaj.v17n1.p152-168
  Abstract views: 191 , PDF downloads: 113

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• The Effect of Green Intellectual Capital, External Pressure, and Effective Monitoring on Fraudulent Financial Statements

  R. Rosiyana Dewi,  Accounting Department, Faculty of Economics and Business, Universitas Trisakti,  Indonesia

  Nadia Azka Amalina,  Accounting Department, Faculty of Economics and Business, Universitas Trisakti,  Indonesia

  Mohamad Hafiz Rosli,  Faculty of Management and Economics, Sultan Idris Education University (UPSI),  Malaysia

  188-202

  DOI : https://doi.org/10.26740/jaj.v17n1.p188-202
  Abstract views: 6 , PDF downloads: 4

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• Relevance of Governance Value with Disclosure of Key Audit Matters (KAM) as Mediation

  Sri Astuti,  Accounting Departement, Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Yogyakarta,  Indonesia

  Pujiono Pujiono,  Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya,  Indonesia

  Kusharyanti Kusharyanti,  Accounting Departement, Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Yogyakarta,  Indonesia

  Heri Susanto,  Accounting Departement, Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Yogyakarta,  Indonesia

  Marita Marita,  Accounting Departement, Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Yogyakarta,  Indonesia

  Dhea Arsinta Yuliana,  Accounting Departement, Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” Yogyakarta,  Indonesia

  169-179

  DOI : https://doi.org/10.26740/jaj.v17n1.p169-179
  Abstract views: 208 , PDF downloads: 157

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